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The cca rate is the maximum that can be claimed. So if your panels were $10,000 and the CCA max was $5,000 but you only had a profit of $300, then you would use $300 CCA and the undepreciated balance of $9700 would carry forward to the following year, at which point you could use a maximum of 50% of $9700.
‎October 30, 2019
6:43 AM